https://www.taxtmi.com/caselaws?id=360776 Outdoor Catering Services were treated as ineligible input service for Cenvat credit after the 01.04.2011 amendment to Rule 2(l) of the Cenvat Credit Rules, 2004, and the fact that the canteen was maintained under the Factories Act did not change that credit position. On penalty, the text states that where the record showed no suppression or mala fide intent to evade duty, penalty under Section 11AC of the Central Excise Act, 1944 read with Rule 15(1) was not warranted. The credit demand was sustained, while the penal consequence was deleted, resulting in partial relief. en-us Thu, 01 Mar 2018 00:00:00 +0530 Wed, 23 May 2018 07:40:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360776 Outdoor Catering Services were treated as ineligible input service for Cenvat credit after the 01.04.2011 amendment to Rule 2(l) of the Cenvat Credit Rules, 2004, and the fact that the canteen was maintained under the Factories Act did not change that credit position. On penalty, the text states that where the record showed no suppression or mala fide intent to evade duty, penalty under Section 11AC of the Central Excise Act, 1944 read with Rule 15(1) was not warranted. The credit demand was sustained, while the penal consequence was deleted, resulting in partial relief. Case-Laws Central Excise Thu, 01 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360776